HMRC manual changes: 7 May 2021

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Guidance Real Estate Investment Trusts Manual	Archived: GREIT02100	Archived guidance on UK REITs and the maximum shareholding as the guidance is now in the Investment Funds Manual.
Insurance Policyholder Taxation Manual	Updated: IPTM2090	Updated guidance on when a statement is required from beneficiaries under a policy including adding: an example on the time limit for making the statement and guidance on requests for extensions to the time limit and the information HMRC requires to review...

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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Guidance Real Estate Investment Trusts Manual	Archived: GREIT02100	Archived guidance on UK REITs and the maximum shareholding as the guidance is now in the Investment Funds Manual.
Insurance Policyholder Taxation Manual	Updated: IPTM2090	Updated guidance on when a statement is required from beneficiaries under a policy including adding: an example on the time limit for making the statement and guidance on requests for extensions to the time limit and the information HMRC requires to review...